Spain Autónomo Tax Guide: 2026 Social Security Cuotas, Tarifa Plana, Modelo 130
Llandora·Updated 2026-10-14
⚠️ Disclaimer: For general information only — not tax, financial, legal, or medical advice. Figures may be outdated or incorrect; tax rules change frequently. Verify important decisions with the CRA/IRS or a qualified professional (for health topics, a licensed healthcare provider). You use this information at your own risk.
The short answer
Working for yourself in Spain means registering as autónomo: you sign up with the tax agency (Hacienda) and with Social Security (RETA), pay a monthly cuota based on your net income across 15 income tranches, and settle income tax and VAT quarterly. In 2026 the cuota runs from about €206/month (net income up to €670/month) to about €605/month (net income over €6,000/month). New autónomos get a flat-rate tarifa plana of €80/month for their first year.
Getting started: the two registrations
Hacienda (tax agency): file Modelo 036 (or the simplified 037) to register your activity, choosing your IAE activity code (epígrafe). This is where you declare whether you will charge VAT and which regime applies.
Seguridad Social (RETA): register as self-employed, ideally via the Importass portal, and declare your projected net income so you are placed in the right contribution tranche. You can adjust your declared income — and therefore your cuota — up to six times a year as reality diverges from the forecast.
You need a NIE (foreigner ID number) before either step. Most newcomers do both registrations with a gestor the first time; the paperwork is in Spanish and mistakes are expensive to unwind.
The 15-tranche cuota system (2026)
Since the 2023 reform, the cuota is tied to your actual net earnings, in 15 tranches. The 2026 scale runs from roughly €206/month for the lowest tranche (net income up to €670/month) to roughly €605/month for the highest (net income above €6,000/month). Social Security regularizes the cuota after the tax year: if your declared income put you in the wrong tranche, you pay the difference or get a refund.
The cuota covers healthcare, pension, and — since the reform — cessation-of-activity (unemployment-style) protection. It is also a deductible expense against your income tax.
Tarifa plana: the new-autónomo discount
If you are registering as autónomo for the first time (or returning after at least 2 years out of RETA — 3 years if you previously enjoyed the benefit), you can claim the tarifa plana: a reduced cuota of €80/month for your first 12 months, regardless of income. Importass notes that the MEI (intergenerational equity mechanism, 0.9% in 2026) is added on top, bringing the real total to about €88.64/month.
If your net income stays below the minimum wage (SMI: €1,221/month in 14 payments, €17,094 a year in 2026), you can extend the flat rate for another 12 months — but you must request the extension; it is not automatic. Conditions include having no debts with the tax agency or Social Security, and autónomos colaboradores (family helpers) are excluded.
Quarterly obligations: Modelo 130 and Modelo 303
Every quarter you file two returns, on the same calendar (1–20 April, July and October; 1–30 January):
Modelo 130: a 20% prepayment on your quarterly net profit (income minus deductible expenses). It is not an extra tax — it is credited against your annual IRPF bill on Modelo 100. If your profit is zero or negative, you still file, showing zero.
Modelo 303: the quarterly VAT settlement — VAT charged to clients minus VAT paid on business expenses.
Keep proper invoices (facturas) for everything: without a factura showing your NIF, an expense is not deductible and its VAT is not recoverable. And if you invoice Spanish companies or professionals as a professional (not for goods), they will withhold 15% IRPF from your invoice (7% during your first three years as a new autónomo) — that withholding is also credited against your annual tax.
Frequently asked questions
Can I be autónomo while also employed?
Yes — it is called pluriactividad. You pay both the employee's Social Security through payroll and the autónomo cuota, though total contributions are capped and overpayments can be refunded.
What counts as deductible expenses?
Expenses directly linked to your activity: materials, subcontractors, coworking rent, professional insurance, the autónomo cuota itself, and a proportional share of home-office costs if you work from home. Personal spending never counts, and mixed-use items need a defensible split.
What if I earn nothing in a quarter?
You still file Modelo 130 (showing zero) and Modelo 303. Filing "nothing to declare" keeps you compliant; not filing at all triggers penalties. If inactivity will last, you can deregister (baja) temporarily instead of paying cuotas for nothing.
Is the tarifa plana really only €80?
The base is €80/month, but the MEI surcharge brings it to about €88.64/month in 2026. Still a fraction of the standard cuota — which is exactly the point: it lowers the cost of trying self-employment for the first time.
Sources
Seguridad Social (Importass): https://portal.seg-social.gob.es
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